2013 (10) TMI 120

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..... contention that non-supply of shipping bill would effect demand of duty - There was no mention of applicants name in the 12 shipping bills which were supplied to them - In this perspective, the contention that demand cannot be sustained for non-supply of the shipping bills would be considered after going through the case records in detail. - The applicants failed to make out a prima facie case fo .....

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..... rty exported the goods under cover of 162 shipping bills wherein their name was mentioned as the manufacturer. He submits that demand was raised on the ground that original and duplicate copies of shipping bills did not contain the applicant s name as manufacturer of exported goods. In this context, he submits that the applicant produced quadruplicate copies of shipping bills wherein their name wa .....

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..... bill and therefore there is no substance in their contention that non-supply of shipping bill would effect demand of duty. 5. After hearing both sides, we find that there is no mention of applicants name in the 12 shipping bills which were supplied to them. In this perspective, the contention of the learned advocate that demand cannot be sustained for non-supply of the shipping bills would be .....

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